The arrival of Netflix in Australia has brought into sharp relief the GST base erosion problem caused by global digital commerce. Along with the non-taxation of low-value imported goods, the absence of…

The G20 Communique is good news on the international tax reform front. As part of the G20 commitment to boost economic resilience the Communique commits G20 nations to taking action to ensure fairness…

Pressure is building ahead of the Brisbane G20 Leaders’ Summit for action on tax avoidance by multinationals.
Andrew Sutherland/FlickrNovember 11, 2014

Tax avoidance by multinational enterprises is not new. But the current level of political will and public outcry on the issue is uncommon in the history of taxation. The upcoming G20 meeting in Brisbane…

The Finance Ministers meeting in Cairns is a chance for Treasurer Joe Hockey to show leadership on OECD-recommended tax reform.
Dan Himbrechts/AAPSeptember 17, 2014

The G20 Finance Ministers have the opportunity this weekend to endorse the initial recommendations of the OECD on how to address the global problem of multinational tax avoidance. The work of the OECD…

Google books much of its Australian profit to offshore operations.
Tawel/FlickrSeptember 16, 2014

Public outcries over tax avoidance by multinational enterprises like Apple and Google have pushed politicians to act. The unprecedented international political will to combat base erosion profit shifting…

US multinationals, through a network of lobby groups, are pushing back against attempts to reform international corporate taxation.
EPA/Michael ReynoldsApril 16, 2014

Researchers estimate the US loses more than US$90 billion annually in corporate income tax revenues from tax loopholes and tax havens, also known as base erosion and profit shifting (BEPS). With a growing…

The G20 leaders agree more must be done to address tax avoidance, but the multinationals they’re targeting could be having the last laugh.
William West/AAPFebruary 24, 2014

The G20 finance ministers have once again agreed to cooperate to counter aggressive cross-border tax avoidance by multinationals. Many US firms are using tax avoidance schemes for their non-US earnings…

Profit shifting by multinationals will be a key focus of the G20 under Australia’s presidency this year.
AAPJanuary 5, 2014

Australia has officially commenced its presidency of the G20 and preparations are underway for the November 2014 Summit, when the leaders of the world’s biggest economies will meet in Brisbane. The G20…